Registration number: SC061671

Plant Glazing Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Plant Glazing Limited

Company Information

Directors

Mr Alexander James Conner Miss Rachael Conner Mr Ross Conner

Registered office

6 Atholl Crescent PERTH PH1 5JN

Accountants

Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PH1 5JN

Plant Glazing Limited

(Registration number: SC061671)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	380,075	387,983
Current assets
Stocks	5	13,570	16,854
Debtors	6	365,933	307,701
Cash at bank and in hand		604,346	566,465
		983,849	891,020
Creditors: Amounts falling due within one year	7	(230,768)	(182,364)
Net current assets		753,081	708,656
Total assets less current liabilities		1,133,156	1,096,639
Provisions for liabilities		(55,999)	(47,483)
Net assets		1,077,157	1,049,156
Capital and reserves
Called up share capital	8	110	110
Capital redemption reserve		90	90
Retained earnings		1,076,957	1,048,956
Shareholders' funds		1,077,157	1,049,156

Plant Glazing Limited

(Registration number: SC061671)
Statement of Financial Position as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 July 2026 and signed on its behalf by:
 

......................................... Mr Alexander James Conner Director

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
6 Atholl Crescent
PERTH
PH1 5JN

The principal place of business is:
Ruthvenfield Road
Inveralmond Industrial Estate
PERTH
PH1 3EE

These financial statements were authorised for issue by the Board on 2 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). The date of transition was 1 April 2016.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£). The financial statements are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Motor Vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and bank deposits.

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2025 - 20).

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	47,461	801,874	849,335
Additions	-	113,852	113,852
Disposals	-	(52,874)	(52,874)
At 31 March 2026	47,461	862,852	910,313
Depreciation
At 1 April 2025	43,941	417,411	461,352
Charge for the year	880	112,741	113,621
Eliminated on disposal	-	(44,735)	(44,735)
At 31 March 2026	44,821	485,417	530,238
Carrying amount
At 31 March 2026	2,640	377,435	380,075
At 31 March 2025	3,520	384,463	387,983

5

Stocks

	2026 £	2025 £
Finished goods and goods for resale	13,570	16,854

6

Debtors

Current	2026 £	2025 £
Trade debtors	340,908	278,565
Prepayments	25,025	29,136
	365,933	307,701

Plant Glazing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	154,782	109,402
Taxation and social security	70,618	66,548
Accruals and deferred income	5,366	6,412
Other creditors	2	2
	230,768	182,364

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	110	110	110	110